Legal Opinion
Schuette v. Bowers
Court of Appeals for the Second Circuit
Decided April 7, 1930No. 48PublishedCited by 16 opinions
1Opinion of the Court
SWAN, Circuit Judge (after stating the facts as above).
The Revenue Act of 1916 (39 Stat. 756, 777), imposes, by section 201, a tax “upon the transfer of the net estate of every decedent dying after the passage of this Act.” It is not a legacy or succession tax upon the benefits received by the legatee, but is a tax upon the privilege of transferring the property of the owner at death, measured by the value of the interest transferred. Y. M. C. A. v. Davis, 264 U. S. 47, 50, 44 S. Ct. 291, 68 L. Ed. 558; Chase National Bank v. United States, 278 U. S. 327, 334, 49 S. Ct. 126, 73 L. Éd. 405, 63…
2Cases cited34 opinions
- Chase National Bank v. United StatesSupreme Court of the United States · 1929
- United States v. RobbinsSupreme Court of the United States · 1926
- Young Men's Christian Assn. of Columbus v. DavisSupreme Court of the United States · 1924
- United States v. FieldSupreme Court of the United States · 1921
- De Vaughn v. HutchinsonSupreme Court of the United States · 1897
29 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Wilson v. BowersCourt of Appeals for the Second Circuit · 1932
- Estate of Bernays v. MajorSupreme Court of Missouri · 1939
- Latty v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1933
- Estate of Helen M. Johnson, Deceased, Lolita McNeill Muhm, Independent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1983
- Hepburn v. WinthropCourt of Appeals for the D.C. Circuit · 1936
11 more not listed; retrieve them via the Exa API.